IGST Act 2017
IGST Act 2017 also known as THE INTEGRATED GOODS AND SERVICES TAX ACT 2017 received the Assent of the President of India on 12th April 2017 . Purpose of this Act is to make a provision for levy and collection of tax on inter-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto. Chapter Wise sections under IGST Act 2017 are furnished below :-
LEVY AND COLLECTION OF TAX
DETERMINATION OF NATURE OF SUPPLY
PLACE OF SUPPLY OF GOODS OR SERVICES OR BOTH
Section 10. Place of supply of goods other than supply of goods imported into, or exported from India.
Section 11. Place of supply of goods imported into, or exported from India.
Section 12. Place of supply of services where location of supplier and recepient is in India.
Section 13. Place of supply of services where location of supplier or location of receipient is outside India.
Section 14. Special provision for payment of tax by a supplier of online information and database access or retrieval services.
REFUND OF INTEGRATED TAX TO INTERNATIONAL TOURIST
ZERO RATED SUPPLY
APPORTIONMENT OF TAX AND SETTLEMENT OF FUNDS
Section 20. Application of provisions of Central Goods and Services Tax Act.
Section 21. Import of services made on or after the appointed day.
Section 22. Power to make rules.
Section 23. Power to make regulations.
Section 24. Laying of rules, regulations and notifications.
Section 25. Removal of difficulties.